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TMI Blog2025 (2) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... der the law (Para 3.1 on Page 2 of the CIT (A) Order) On the facts of the case, in law and under the circumstances, the impugned assessment order dt. 12.12.2022 passed by the Learned AO u/s 143(3) of Income Tax Act as affirmed by the Ld. CIT (A) is bad in law and void for want of jurisdiction in as much as no notice was issued u/s 148 of the Act in the present case despite acknowledging the fact, the assessment was conducted pursuant to search u/s 132 of the Act. 2) Addition of Rs. 2,06,200/- u/s 69C of the Act (Para 6 to 6.11 on Page 3 to 18 of CIT (A) Order) On the facts and circumstances of the case and in law, the Ld. CIT (A) erred in confirming the addition made u/s 69C of the act on account of alleged bonus payment made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Search, certain loose sheets were found from the drawer of Ms. Manjusha Bhagwat Patil. As per her, the seized papers contain a list of the employees to whom bonus payments are made in cash. This statement formed the primary basis of the addition. 3. The assessee humbly submits that the addition has been made in the hands of the assessee simply based on statement of Ms. Manjusha Bhagwat Patil. However, no further evidence is produced or even relied on to show that the person making this statement (Ms. Manjusha Bhagwat Patil) had herself paid the cash or even seen / overseen the payment of cash bonus to employees. Admittedly, she is not responsible for the payments, nor has she actually made any payments to the said employees. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the present case. An assessee cannot be held responsible for not being able to prove the negative. 6. It is further submitted, that in the present case on a perusal of the paper (Ref. Pg. 81 of PB) based on which addition is made in the hands of the assessee, it is evident that there is no mention of cash in the said paper. Therefore, even on this count, the addition deserves to be deleted since the same springs out of assumption. 7. Last, but not the least, it is humbly submitted that the assessing officer has made the addition under section 69C of the act in the present case. Now, in order to make an addition under the said section, the onus is on the revenue/assessing officer to prove that the expenditure was actually incurred an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the employees of Rucha Group in cash. In her statement Ms. Manjusha Bhagwat Patil confirmed that these details are of bonus paid in cash. So in nutshell on the basis of the statement and loose sheets the AO made additions u/s 69C of the Act. 8. Now the sole question for determination before me is with regard to the veracity, relevancy and admissibility of the said statement of Ms. Manjusha Bhagwat Patil and loose papers found during the course of search. 9. In this regard, after having evaluating the facts of the present case and series of circumstances put together I noticed that he who has not brought on record any other evidence to show that the person making the statement i.e. Ms. Manjusha Bhagwat Patil had herself made payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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